United States v. Lueder

U.S. Circuit Court for the District of Southern New York

United States v. Lueder

146 F. 149, 1906 U.S. App. LEXIS 4835

CourtU.S. Circuit Court for the District of Southern New York

DecidedFebruary 22, 1906

DocketNo. 3,339

StatusPublished

This text of 146 F. 149 (United States v. Lueder) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

United States v. Lueder, 146 F. 149, 1906 U.S. App. LEXIS 4835 (circtsdny 1906).

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Opinion

WHEBXER, District Judge.

This importation is of sugar drain-ings which, by paragraph 209 of the act of July 24, 1897 (chapter II, § 1, Schedule E, 30 Stat. 168 [U. S. Comp. St. 1901, p. 1647]), is subject to a duty of, when testing by the polariscope, “above forty degrees and not above fifty-six degrees, three cents per gallon; testing fifty-six degrees and above, six cents per gallon.” The collector assessed it at six cents against a protest that it would be but three as “testing above 40° and not above 56° polariscope.” The majority of the Board of General Appraisers appears to have found from reports of the government chemists and evidence of other tests that a true test would be not above 56 degrees. The evidence to sustain this finding seems to he ample, unless it should have been confined to the government tests made according to the treasury regulations. The law makes no such restriction, and the regulations are made for the guidance of the customs officials in the assessment and collection of duties when no protest is made, and not as a judicial rule on appeal.

Decision affirmed.

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WHEBXER, District Judge.

This importation is of sugar drain-ings which, by paragraph 209 of the act of July 24, 1897 (chapter II, § 1, Schedule E, 30 Stat. 168 [U. S. Comp. St. 1901, p. 1647]), is subject to a duty of, when testing by the polariscope, “above forty degrees and not above fifty-six degrees, three cents per gallon; testing fifty-six degrees and above, six cents per gallon.” The collector assessed it at six cents against a protest that it would be but three as “testing above 40° and not above 56° polariscope.” The majority of the Board of General Appraisers appears to have found from reports of the government chemists and evidence of other tests that a true test would be not above 56 degrees. The evidence to sustain this finding seems to he ample, unless it should have been confined to the government tests made according to the treasury regulations. The law makes no such restriction, and the regulations are made for the guidance of the customs officials in the assessment and collection of duties when no protest is made, and not as a judicial rule on appeal.

Decision affirmed.

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Bluebook (online)

146 F. 149, 1906 U.S. App. LEXIS 4835, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-lueder-circtsdny-1906.